The scholars state that there are three conditions for the validity of taubah (repentance):
1) Leaving the sin
2) Regretting committing the sin
3) Making a firm intention not to commit the sin again.
If one did not offer salat, fast, give zakat etc, the sin of leaving these obligatory acts will be forgiven inshallah by sincerely doing taubah with all its conditions. However, one will still have to offer the qadha of the missed salat and fast, and he will still have to give the zakat for each year that he missed. And if any kaffarah became necessary on him, he will still have to give/offer the kaffarah. In short, the sin of leaving the obligatory act itself will be forgiven by the taubah, however the qadha and kaffarah will still need to be offered.
If one wrongfully took another person’s right such as money etc. then there is an additional condition: that he returns the right to its owner or that he seeks his forgiveness.
If any of the above conditions are not fulfilled then the taubah will not be valid. If one fulfills all the conditions then inshallah he/she will be forgiven, for Allah is the Most Merciful, the Compassionate. After the taubah, if one happens to commit the same sin again, he should do taubah again. As long as he does taubah sincerely with the above conditions, Allah will forgive him.
حدثنا إسحاق أخبرنا حبان حدثنا همام حدثنا قتادة حدثنا أنس بن مالك عن النبي صلى الله عليه وسلم و حدثنا هدبة حدثنا همام حدثنا قتادة عن أنس رضي الله عنه قال قال رسول الله صلى الله عليه وسلم الله أفرح بتوبة عبده من أحدكم سقط على بعيره وقد أضله في أرض فلاة ( رواه البخاري الرقم: 6309 )
Anas bin Malik (Radiyallahu Anhu) narrates that Rasulullah (Sallallaahu Alaihi Wa Sallam) said, “Allah is more happy with the repentance of his slave than one of you (would be happy) if he suddenly stumbled upon (i.e. found) his camel after having lost it in a desert (and given up any hope).” (Bukhari #6309)
قال الحافظ ابن حجر: والتوبة ترك الذنب على أحد الأوجه.وفي الشرع ترك الذنب لقبحه، والندم على فعله، والعزم على عدم العود، ورد المظلمة إن كانت أو طلب البراءة من صاحبها ( فتح الباري: ج 14 ص 123 – دار الكتب العلمية )
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